5729.102
Application for refund - assessment of deficiency.

(A)
An
application to refund to a foreign insurance company any taxes imposed by
section 3737.71 of the Revised Code or
this chapter that are overpaid, paid illegally or erroneously, or paid on any
illegal, erroneous, or excessive assessment, with interest thereon as provided
by section
5729.101 of the Revised Code,
shall be filed with the superintendent of insurance, on the form prescribed by
the superintendent, within three years after the date of the illegal,
erroneous, or excessive payment of the tax. No refund shall be allowed unless
an application has been filed in accordance with this section. The time limit
imposed under this division may be extended if both the foreign insurance
company and the superintendent of insurance agree in writing to the extension.

(B)
Except as otherwise provided
in this division, the superintendent may make an assessment against a foreign
insurance company for any deficiency for the period for which a report, tax
return, or tax payment is due for any taxes imposed by section
3737.71 of the Revised Code or
this chapter, based on any information in the superintendent's possession. No
assessment shall be made against a foreign insurance company more than three
years after the later of the final date the report, tax return, or tax payment
subject to the assessment was required to be filed or paid, or the date the
report or tax return was filed, provided that there shall be no bar if the
foreign insurance company failed to file the required report or tax return or
if the deficiency results from fraud or any felonious act. The time limit may
be extended if both the foreign insurance company and the superintendent agree
in writing to the extension. For the purposes of this division, an assessment
is made on the date the notification of the assessment is sent by the
department of insurance or the date of an invoice for the assessment from the
treasurer of state, whichever is earlier.